011 GENERAL FUND GENERAL FUND 164,586,232.85 413,780,950.00 -458,590,678.00 10,000.00 -32,008,500.00 -76,808,228.00 87,778,004.85 012 CANNABIS PUBLIC BENEFIT FUND GENERAL FUND 21,192,136.12 0.00 -23,251,265.00 8,208,260.00 0.00 -15,043,005.00 6,149,131.12 016 CASP CERTIFICATION & TRAINING GENERAL FUND 638,122.47 85,000.00 -85,000.00 0.00 0.00 0.00 638,122.47 020 OTS-TRAFFIC OFFENDER PROGRAM GENERAL FUND 23,890.02 6,100.00 -21,000.00 0.00 0.00 -14,900.00 8,990.02 021 CATV FUND GENERAL FUND 1,829,749.18 0.00 -1,510,691.00 0.00 0.00 -1,510,691.00 319,058.18 022 PRCSA FEES & DONATION GENERAL FUND 270,781.63 166,000.00 -416,356.00 0.00 0.00 -250,356.00 20,425.63 023 INMATE WELFARE FUND SPECIAL REVENUE FUND 2,965,337.72 515,000.00 -1,406,100.00 0.00 0.00 -891,100.00 2,074,237.72 024 POLICE ACTIVITIES & PROGRAMS GENERAL FUND (333,072.67) 857,260.00 -896,260.00 0.00 0.00 -39,000.00 -372,072.67 025 IDB & EZ VOUCHER MONITORING GENERAL FUND 182,013.56 2,000.00 -50,000.00 0.00 0.00 -48,000.00 134,013.56 026 ASSET FORFEITURE FUND SPECIAL REVENUE FUND 384,670.71 0.00 0.00 0.00 0.00 0.00 384,670.71 027 PARKING FUND ENTERPRISE FUNDS 3,085,391.00 5,078,420.00 -5,078,420.00 0.00 0.00 0.00 3,085,391.00 029 SPECIAL GAS TAX SPECIAL REVENUE FUND 32,597,662.46 16,930,360.00 -9,264,243.00 0.00 -37,002,824.00 -29,336,707.00 3,260,955.46 030 PROP 1B BOND ACT OF 2006 CAPITAL PROJECT FUND 160,028.59 0.00 0.00 0.00 0.00 0.00 160,028.59 031 AIR QUALITY IMPR. (AB 2766) SPECIAL REVENUE FUND 527,612.89 400,790.00 -574,394.00 0.00 -7,000.00 -180,604.00 347,008.89 032 MEASURE M-STREET CONSTRUCTION CAPITAL PROJECT FUND (8,159,683.19) 90,176,669.00 -72,345,391.00 0.00 0.00 17,831,278.00 9,671,594.81 033 NEW TRANSPO SYS IMPR AREA B CAPITAL PROJECT FUND 598,923.21 0.00 0.00 0.00 0.00 0.00 598,923.21 034 NEW TRANSPO SYS IMPR AREA E CAPITAL PROJECT FUND 1,751,339.35 0.00 -1,705,705.00 0.00 0.00 -1,705,705.00 45,634.35 035 NEW TRANSPO SYS IMPR AREA F CAPITAL PROJECT FUND 2,235,705.28 0.00 -2,182,266.00 0.00 0.00 -2,182,266.00 53,439.28 041 TRANSP SYS IMPR AREA A-2 CAPITAL PROJECT FUND 728,357.88 0.00 -716,000.00 0.00 0.00 -716,000.00 12,357.88 042 TRANSPO SYS IMPR AREA B CAPITAL PROJECT FUND 9,972.90 0.00 0.00 0.00 0.00 0.00 9,972.90 043 TRANSPO SYS IMPR AREA C CAPITAL PROJECT FUND 78,902.50 0.00 0.00 0.00 0.00 0.00 78,902.50 044 TRANSPO SYS IMPR AREA D CAPITAL PROJECT FUND 8,570.41 0.00 0.00 0.00 0.00 0.00 8,570.41 048 TRANSIT ZONING CODE CAPITAL PROJECT FUND 353,455.74 0.00 -219,280.00 0.00 0.00 -219,280.00 134,175.74 049 HARBOR SPECIFIC PLAN CAPITAL PROJECT FUND 102,669.89 0.00 0.00 0.00 0.00 0.00 102,669.89 051 CAPITAL OUTLAY FUND GENERAL FUND 2,313,268.44 672,000.00 -2,930,209.00 0.00 0.00 -2,258,209.00 55,059.44 053 CITY SERVICES GENERAL FUND 2,003,328.38 3,687,710.00 -3,687,710.00 0.00 0.00 0.00 2,003,328.38 054 SANITARY SEWER CAPITAL ENTERPRISE FUNDS 7,765,148.16 20,000.00 -7,824,695.00 580,000.00 0.00 -7,224,695.00 540,453.16 055 SEWER CONNECTION FEE SPECIAL REVENUE FUND 4,629,919.12 555,000.00 -2,831,395.00 0.00 0.00 -2,276,395.00 2,353,524.12 056 SANITARY SEWER SERVICE ENTERPRISE FUNDS 11,893,181.86 9,842,830.00 -9,515,312.00 0.00 -980,000.00 -652,482.00 11,240,699.86 057 FED CLEAN WATER PROTECTION ENT ENTERPRISE FUNDS 7,144,799.33 915,000.00 -5,792,657.00 2,800,010.00 -950,000.00 -3,027,647.00 4,117,152.33 058 RESIDENTIAL STREET IMPROVEMENT CAPITAL PROJECT FUND 7,484,018.54 655,000.00 -4,507,226.00 0.00 0.00 -3,852,226.00 3,631,792.54 059 SELECT STREET CONSTRUCTION CAPITAL PROJECT FUND 24,292,142.39 9,490,202.00 -70,216,007.00 39,571,964.00 0.00 -21,153,841.00 3,138,301.39 060 WATER ENTERPRISE FUNDS 37,777,084.14 77,000,000.00 -77,151,845.00 0.00 -1,810,657.00 -1,962,502.00 35,814,582.14 066 ACQUISITION & CONSTRUCTION ENTERPRISE FUNDS (2,133,381.50) 10,416,942.00 -2,193,251.00 572,657.00 0.00 8,796,348.00 6,662,966.50 067 REGIONAL TRANSP CENTER ENTERPRISE FUNDS 1,303,422.84 436,340.00 -2,289,770.00 1,081,870.00 0.00 -771,560.00 531,862.84 068 SANITATION FUND ENTERPRISE FUNDS 3,222,524.55 6,270,500.00 -9,043,930.00 1,700,000.00 0.00 -1,073,430.00 2,149,094.55 069 REFUSE COLLECTION SERVICE ENTERPRISE FUNDS 11,023,699.12 22,457,030.00 -20,020,815.00 0.00 -4,519,810.00 -2,083,595.00 8,940,104.12 070 EQUIPMENT REPLACEMENT INTERNAL SERVICE FUNDS 5,744,644.11 2,051,780.00 -3,480,004.00 0.00 0.00 -1,428,224.00 4,316,420.11 073 BUILDING MAINT FUND INTERNAL SERVICE FUNDS 957,267.99 6,466,200.00 -6,466,200.00 0.00 0.00 0.00 957,267.99 074 CIVIC CENTER MAINTENANCE SPECIAL REVENUE FUND (473,196.44) 3,490,000.00 -3,476,900.00 0.00 -13,100.00 0.00 -473,196.44 075 FLEET MAINTENANCE INTERNAL SERVICE FUNDS 1,202,402.53 6,585,050.00 -6,585,050.00 0.00 0.00 0.00 1,202,402.53 080 LIABILITY AND PROPERTY INS FND INTERNAL SERVICE FUNDS 13,532,191.38 13,158,200.00 -19,357,541.00 4,654,820.00 0.00 -1,544,521.00 11,987,670.38 Fund Fund Name Fund Type Prior Year Spendable
Fund Balance
Current Year Revised Revenue
Budget
Current Year
Transfers In
Current Year
Transfers Out
Change in
Fund Balance
Estimated Ending
Fund Balance
CITY OF SANTA ANA
SPENDABLE FUND BALANCE SUMMARY REPORT
FISCAL YEAR 2025-26
Current Year Revised Expenditure
Budget
EXHIBIT 5
Fund Fund Name Fund Type Prior Year Spendable
Fund Balance
Current Year Revised Revenue
Budget
Current Year
Transfers In
Current Year
Transfers Out
Change in
Fund Balance
Estimated Ending
Fund Balance
Current Year Revised Expenditure
Budget
081 EMPLOYEE GROUP INSURANCE INTERNAL SERVICE FUNDS 3,750,237.10 29,297,190.00 -32,645,580.00 2,534,580.00 0.00 -813,810.00 2,936,427.10 082 WORKERS COMPENSATION FUND INTERNAL SERVICE FUNDS 19,140,411.83 10,137,660.00 -10,137,660.00 0.00 0.00 0.00 19,140,411.83 085 CITY YARD OPERATION INTERNAL SERVICE FUNDS (810,579.96) 3,503,330.00 -2,489,290.00 0.00 0.00 1,014,040.00 203,460.04 095 POLICE COMMISSARY ACCOUNT FIDUCIARY - CUSTODIAL FUND 71,192.61 0.00 0.00 0.00 0.00 0.00 71,192.61 097 POLICE SEIZED ASSETS FIDUCIARY - CUSTODIAL FUND 86,162.65 0.00 0.00 0.00 0.00 0.00 86,162.65 100 SECTION 457 ADMIN GENERAL FUND 46,406.66 0.00 0.00 0.00 0.00 0.00 46,406.66 101 PUB WKS-ADMIN & PLANNING INTERNAL SERVICE FUNDS 3,006,463.08 9,398,470.00 -9,333,300.00 0.00 -93,880.00 -28,710.00 2,977,753.08 109 INFORMATION TECHNOLOGY INTERNAL SERVICE FUNDS 14,499,894.35 10,871,030.00 -19,377,837.00 0.00 0.00 -8,506,807.00 5,993,087.35 110 STRONG MOTION INSTRUMENTATION GENERAL FUND 118,025.24 16,000.00 -16,000.00 0.00 0.00 0.00 118,025.24 111 OPIOID REMEDIATION SPECIAL REVENUE FUND 3,507,946.54 1,403,450.00 -1,403,450.00 0.00 0.00 0.00 3,507,946.54 120 FIRE FACILITIES FUND GENERAL FUND 2,910,507.12 0.00 -2,563,468.00 0.00 0.00 -2,563,468.00 347,039.12 121 SPECIAL REPAIR/DEMOLITION GENERAL FUND 776,400.60 100,000.00 -100,000.00 0.00 0.00 0.00 776,400.60 122 EMERGENCY AND HEALTH GRANTS SPECIAL REVENUE FUND 4,900,880.65 5,340,104.00 -7,241,705.00 0.00 -13,300.00 -1,914,901.00 2,985,979.65 123 WORKFORCE INNOV AND OPP ACT SPECIAL REVENUE FUND (1,164,715.35) 4,972,160.00 -3,328,917.00 0.00 -56,040.00 1,587,203.00 422,487.65 124 ORANGE COUNTY GRANTS SPECIAL REVENUE FUND (1,519.37) 118,999.00 -115,112.00 0.00 0.00 3,887.00 2,367.63 125 OES UASI SPECIAL REVENUE FUND (1,158,677.18) 5,408,497.00 -5,408,497.00 0.00 0.00 0.00 -1,158,677.18 127 D.O.J. GRANT FUND SPECIAL REVENUE FUND (130,111.24) 615,967.00 -615,967.00 0.00 0.00 0.00 -130,111.24 128 LAW ENFORCEMENT GRANTS SPECIAL REVENUE FUND 2,386,893.20 1,143,968.00 -2,841,587.00 0.00 0.00 -1,697,619.00 689,274.20 130 HOME PROGRAM FEDERAL GRANT SPECIAL REVENUE FUND 3,630,536.10 8,480,314.00 -9,134,183.00 0.00 -9,540.00 -663,409.00 2,967,127.10 131 MISC GRANTS SPECIAL REVENUE FUND 347,074.77 448,430.00 -448,430.00 0.00 0.00 0.00 347,074.77 133 HOUSING AUTHORITY-ISSUER FEE SPECIAL REVENUE FUND 2,213,743.14 76,440.00 -1,607,567.00 0.00 -1,300.00 -1,532,427.00 681,316.14 135 COMMUNITY DEV BLOCK GRANT/ESG SPECIAL REVENUE FUND (531,920.28) 9,854,861.00 -9,626,820.00 0.00 -94,430.00 133,611.00 -398,309.28 136 HOUSING AUTHORITY-VOUCHER HAP SPECIAL REVENUE FUND 947.44 55,951,000.00 -55,950,000.00 0.00 0.00 1,000.00 1,947.44 137 HOUSING AUTHORITY- NED SPECIAL REVENUE FUND 0.00 2,650,000.00 -2,650,000.00 0.00 0.00 0.00 0.00 138 HOUSING AUTHORITY-MS 5 SPECIAL REVENUE FUND 25,381.96 4,525,000.00 -4,525,000.00 0.00 0.00 0.00 25,381.96 139 HOUSING AUTHORITY-NEW CONSTR SPECIAL REVENUE FUND 476,423.08 350,000.00 -349,760.00 0.00 -240.00 0.00 476,423.08 140 HOUSING AUTHORITY-VOUCHER ADM SPECIAL REVENUE FUND 3,841,526.63 5,834,220.00 -6,260,485.00 0.00 -91,290.00 -517,555.00 3,323,971.63 142 NSP FEDERAL GRANT SPECIAL REVENUE FUND 439,156.96 87,440.00 0.00 0.00 0.00 87,440.00 526,596.96 143 CALHOME PROGRAM SPECIAL REVENUE FUND 24,364.51 74,250.00 -4,800.00 0.00 0.00 69,450.00 93,814.51 144 PRISON TO EMPLOYMENT PROGRAM SPECIAL REVENUE FUND (75,261.32) 257,061.00 -181,800.00 0.00 0.00 75,261.00 -0.32 145 RENTAL REHABILITATION GRANT SPECIAL REVENUE FUND 397,396.52 650.00 -10,700.00 0.00 0.00 -10,050.00 387,346.52 147 STREET SAFETY PROGRAMS CAPITAL PROJECT FUND (879,144.60) 11,452,827.00 -10,622,890.00 0.00 0.00 829,937.00 -49,207.60 148 TRAFFIC SYSTEM MGMT GRANT CAPITAL PROJECT FUND (12,130,360.64) 58,914,659.00 -47,355,015.00 0.00 0.00 11,559,644.00 -570,716.64 149 WIC ASSESSMENT DIST ST IMPRV CAPITAL PROJECT FUND 34,173.49 0.00 0.00 0.00 0.00 0.00 34,173.49 152 PUBLIC LIBRARY GRANT FUND SPECIAL REVENUE FUND 3,784,158.47 8,831,691.00 -8,832,951.00 0.00 0.00 -1,260.00 3,782,898.47 158 HOUSING & COMMUNITY DEV GRANTS SPECIAL REVENUE FUND 115,146.98 1,487,410.00 -1,484,720.00 0.00 0.00 2,690.00 117,836.98 161 PARKS CAPITAL GRANTS CAPITAL PROJECT FUND (2,964,724.01) 6,964,120.00 -4,265,894.00 0.00 0.00 2,698,226.00 -266,498.01 164 PWA ENTERPRISE CAPITAL GRANTS CAPITAL PROJECT FUND (6,299,769.70) 16,675,988.00 -10,376,218.00 0.00 0.00 6,299,770.00 0.30 165 OFFICE OF SAFETY GRANT SPECIAL REVENUE FUND 302,653.71 973,793.00 -1,015,576.00 0.00 0.00 -41,783.00 260,870.71 166 US DOJ ASSET FORFEITURE FUND SPECIAL REVENUE FUND 1,865,611.44 0.00 -600,000.00 0.00 0.00 -600,000.00 1,265,611.44 167 US TREASURY ASSET FORFEITURE SPECIAL REVENUE FUND 214,071.40 0.00 -25,000.00 0.00 0.00 -25,000.00 189,071.40 169 RECREATION GRANTS FUND SPECIAL REVENUE FUND 564,537.19 286,860.00 -503,166.00 0.00 0.00 -216,306.00 348,231.19 177 EMERGENCY RENTAL ASSISTANCE PG SPECIAL REVENUE FUND 72,041.21 21,460.00 -65,436.00 0.00 0.00 -43,976.00 28,065.21 179 ARPA EHV HAP SPECIAL REVENUE FUND 14,652.39 1,850,000.00 -1,850,000.00 0.00 0.00 0.00 14,652.39 180 ARPA EHV ADMIN FEES SPECIAL REVENUE FUND 156,262.23 185,200.00 -128,010.00 0.00 0.00 57,190.00 213,452.23 Fund Fund Name Fund Type Prior Year Spendable
Fund Balance
Current Year Revised Revenue
Budget
Current Year
Transfers In
Current Year
Transfers Out
Change in
Fund Balance
Estimated Ending
Fund Balance
Current Year Revised Expenditure
Budget
181 AMERICAN RESCUE PLAN ACT(ARPA) SPECIAL REVENUE FUND 22,420,577.99 18,702,400.00 -22,376,827.00 0.00 0.00 -3,674,427.00 18,746,150.99 182 HOME-ARP PROGRAM FEDERAL GRANT SPECIAL REVENUE FUND (1,201.02) 721,435.00 -726,155.00 0.00 0.00 -4,720.00 -5,921.02 183 ARPA - CA FOR ALL YOUTH WDP SPECIAL REVENUE FUND (221,030.84) 1,220,507.00 -999,477.00 0.00 0.00 221,030.00 -0.84 185 RENT STABILIZATION SPECIAL REVENUE FUND 2,171,232.31 2,400,000.00 -2,335,980.00 0.00 0.00 64,020.00 2,235,252.31 186 HCV FSS FORFEITURES SPECIAL REVENUE FUND 324,914.87 200,000.00 -200,000.00 0.00 0.00 0.00 324,914.87 201 LOCAL DRAINAGE AREA NO 1 CAPITAL PROJECT FUND 138.29 0.00 0.00 0.00 0.00 0.00 138.29 202 LOCAL DRAINAGE AREA NO 2 CAPITAL PROJECT FUND 1,492.22 0.00 0.00 0.00 0.00 0.00 1,492.22 203 LOCAL DRAINAGE AREA NO 3 CAPITAL PROJECT FUND 788,236.32 0.00 -450,000.00 0.00 0.00 -450,000.00 338,236.32 204 LOCAL DRAINAGE AREA NO 4 CAPITAL PROJECT FUND 1,101.98 0.00 0.00 0.00 0.00 0.00 1,101.98 205 LOCAL DRAINAGE AREA NO 5 CAPITAL PROJECT FUND 626.09 0.00 0.00 0.00 0.00 0.00 626.09 206 LOCAL DRAINAGE AREA NO 6 CAPITAL PROJECT FUND 918.98 0.00 0.00 0.00 0.00 0.00 918.98 207 LOCAL DRAINAGE AREA NO 7 CAPITAL PROJECT FUND 202,711.35 0.00 0.00 0.00 0.00 0.00 202,711.35 209 LOCAL DRAINAGE AREA NO 9 CAPITAL PROJECT FUND 764.71 0.00 0.00 0.00 0.00 0.00 764.71 210 LOCAL DRAINAGE AREA NO 10 CAPITAL PROJECT FUND 17,924.77 0.00 0.00 0.00 0.00 0.00 17,924.77 211 LOCAL DRAINAGE AREA NO 11 CAPITAL PROJECT FUND 232.41 0.00 0.00 0.00 0.00 0.00 232.41 212 LOCAL DRAINAGE AREA NO 12 CAPITAL PROJECT FUND 13.70 0.00 0.00 0.00 0.00 0.00 13.70 213 LOCAL DRAINAGE AREA NO 13 CAPITAL PROJECT FUND 2,816.04 0.00 0.00 0.00 0.00 0.00 2,816.04 221 LOCAL DRAINAGE AREA I CAPITAL PROJECT FUND 1,194,116.89 0.00 -118,250.00 0.00 0.00 -118,250.00 1,075,866.89 222 LOCAL DRAINAGE AREA II CAPITAL PROJECT FUND 592,385.70 0.00 0.00 0.00 0.00 0.00 592,385.70 223 LOCAL DRAINAGE AREA III CAPITAL PROJECT FUND 216,863.22 0.00 0.00 0.00 0.00 0.00 216,863.22 224 LOCAL DRAINAGE AREA IV CAPITAL PROJECT FUND 744,995.86 0.00 -654,253.00 0.00 0.00 -654,253.00 90,742.86 225 LOCAL DRAINAGE AREA V CAPITAL PROJECT FUND 414,975.61 0.00 -408,510.00 0.00 0.00 -408,510.00 6,465.61 226 LOCAL DRAINAGE AREA VI CAPITAL PROJECT FUND 371,632.88 0.00 0.00 0.00 0.00 0.00 371,632.88 301 REC/COMM SVS CAPITAL PROJECT FUND 6,307.41 0.00 0.00 0.00 0.00 0.00 6,307.41 311 RESIDENTIAL DEVELOP DISTRICT 1 CAPITAL PROJECT FUND 1,019,059.18 0.00 0.00 0.00 0.00 0.00 1,019,059.18 312 RESIDENTIAL DEVELOP DISTRICT 2 CAPITAL PROJECT FUND 4,871,989.37 0.00 -734,278.00 0.00 0.00 -734,278.00 4,137,711.37 313 RESIDENTIAL DEVELOP DISTRICT 3 CAPITAL PROJECT FUND 11,750,073.87 0.00 -11,680,893.00 0.00 0.00 -11,680,893.00 69,180.87 314 RESIDENTIAL DEVELOP DISTRICT 4 CAPITAL PROJECT FUND 645,188.87 0.00 -612,787.00 0.00 0.00 -612,787.00 32,401.87 315 RESIDENTIAL DEV HARBOR SPECFIC CAPITAL PROJECT FUND 909,813.64 0.00 -762,502.00 0.00 0.00 -762,502.00 147,311.64 404 COSA 2014 LEASE FINANCING DEBT SERVICE FUNDS 13.75 0.00 -730,540.00 730,550.00 0.00 10.00 23.75 406 2021 PENSION OBLIGATION BONDS DEBT SERVICE FUNDS 0.00 0.00 -15,472,740.00 15,231,410.00 0.00 -241,330.00 -241,330.00 417 CDA INCLUSIONARY HOUSING FEE CAPITAL PROJECT FUND 5,708,748.24 121,500.00 -2,717,754.00 0.00 -12,250.00 -2,608,504.00 3,100,244.24 418 CDA CAPITAL PROJECTS CAPITAL PROJECT FUND (773,731.63) 7,532,149.00 -7,272,268.00 0.00 0.00 259,881.00 -513,850.63 607 HOUSING ASSET LMIHF CAPITAL PROJECT FUND 4,150,299.39 432,000.00 -1,363,480.00 0.00 -11,960.00 -943,440.00 3,206,859.39 655 2018 SERIES TAX ALLOC BONDS DEBT SERVICE FUNDS 0.00 0.00 -12,191,360.00 12,191,360.00 0.00 0.00 0.00 670 COSA RDA CAPITAL PROJECT FUND 690,927.17 0.00 -110,640.00 110,640.00 0.00 0.00 690,927.17 671 COSA RDA OBLIGATION RETIREMENT DEBT SERVICE FUNDS 12,193,724.00 12,533,480.00 -231,480.00 0.00 -12,302,000.00 0.00 12,193,724.00 991 TRAN SYS IMP AUT Area A CAPITAL PROJECT FUND 2,498,279.25 0.00 -2,454,289.00 0.00 0.00 -2,454,289.00 43,990.25 992 TRAN SYS IMP AUT AREA B CAPITAL PROJECT FUND 9,910,498.81 0.00 -9,194,478.00 0.00 0.00 -9,194,478.00 716,020.81